Louisiana 2013 2013 Regular Session

Louisiana Senate Bill SCR23 Comm Sub / Analysis

                    The original instrument and the following digest, which constitutes no part of the
legislative instrument, were prepared by Jeanne C. Johnston.
DIGEST
Appel	SCR No. 23
Provides for legislative approval of the formula for FY 2013-14 to determine the cost of a
minimum foundation program (MFP) of education in all public elementary and secondary
schools as well as to equitably allocate the funds to local public school systems (including the
Recovery School District, the LSU and SU laboratory schools, the Office of Juvenile Justice
schools, the La. School for Math, Science, and the Arts, the New Orleans Center for Creative
Arts, Type 2 Charter schools, the Special School District, and the La. School for the Deaf and
Visually Impaired) as developed by the State Board of Elementary and Secondary Education
(BESE) and adopted by the board on March 8, 2013.
I. FUNDING FOR CITY AND PARISH SCHOOL DISTRICTS
Present formula utilizes three levels to determine MFP funding allocations for city and parish
school systems, as follows:
• Level 1 - Cost Determination and Equitable Distribution of State and Local            
     Funds
• Level 2 - Incentive for Local Effort
• Level 3 - Legislative Enhancements
Proposed formula utilizes four levels to determine MFP funding allocations, as follows:
• Level 1 - Calculation of Total MFP Educational Costs and the Proportion of           
     the Costs Supported by the State and Local School Districts.
• Level 2 - Incentive for Local Effort
• Level 3 - Supplemental Funding
• Level 4 - School Level Funding
A.  Level 1 - Calculation of Total MFP Educational Costs and the Proportion of the Costs
Supported by the State and Local School Districts.
Compared to present formula, Level 1 of proposed formula determines total MFP
educational costs, as follows:
(1)Maintains use of Feb. 1 membership as defined by BESE and provides that each student
is counted as 1.0 in the formula.
(2)Provides that students counted are enrolled in the following school districts and schools: 
• Parish and city school systems • Recovery School District Schools, both operated and Type 5 Charter
schools
• Type 2 Charter schools 
• LSU and Southern Lab Schools
• Office of Juvenile Justice (OJJ) schools
• New Orleans Center for Creative Arts (NOCCA)
• Louisiana School for Math, Science, and the Arts (LSMSA)
• Special School District (SSD)
• Louisiana School for the Deaf and Visually Impaired (LSDVI)  
(3)Provides, for the FY2013-2014 MFP formula only, special assistance to the St. John the
Baptist Parish School Board for its recovery efforts from the effects of Hurricane Isaac by
maintaining the February 1 Student Membership Count for the school district only at the
February 1, 2012 Student Membership Count.
(4)Maintains the existing weight of 22% for add-on student units for at-risk and English
language learner students and re-designates this the "Low Income and English Language
Learner Weight".  Deletes the directive that BESE seek to increase the at-risk weight to
0.40 over a seven year period.
(5)Maintains the existing weight of 6% for Career and Technical Education course units.
(6)Revises the existing weight of 150% for all Special Education/Other Exceptionalities
students and instead provides for differentiated special education weights utilizing three
categories of disabilities, as follows:
(a)Needs of the Child - based on relative cost of providing services to student.
Category 1 Weight - 40%
• Speech Articulation, Fluency, and Voice Impairments
Category 2 Weight - 55%
• Speech Language Impairments 
• Intellectual Disability (Mild)
• Orthopedic Impairment
• Other Health Impairment
• Specific Learning Disability
• Developmental Delay
• Hearing Impairment (Hard of Hearing)
• Visual Impairment (Partially Seeing)
• Infants and Toddlers with Impairments
Category 3 Weight - 80%
• Intellectual Disability (Moderate)
• Intellectual Disability (Severe) • Hearing Impairment-Deafness
• Visual Impairment- Blindness  
• Emotional Disturbance
• Deaf-Blindness
• Multiple Disabilities
• Autism  
• Traumatic Brain Injury
(b)How the Child is Educated - based on relative cost of environment or placement.
(Does not include speech articulation and language students or students parentally
placed in a private school.)
Category 1 Weight - 35%
• In Regular Classroom less than 40% of day
• In a Regular early childhood program less than 10 hours per week  and
majority of services received in other location
Category 2 Weight - 55%
• In Regular Classroom between 40% and 79% of day 
• Home and receives majority of services at other location
• In a Regular early childhood program at least 10 hours per week and
majority services received in other location
• In a Regular early childhood program less than10 hours per week and
majority services received in regular class
Category 3 Weight - 70%
• In Regular Classroom 80% or greater of day 
• Home and receives majority of services at home
• Hospital/Homebound
• Separate School
• Correctional Facility
• Separate Class
• Residential Facility
• In a Regular early childhood program at least 10 hours per week and
majority services in regular class
• Ages 0-2 not yet placed
(c)How Well the Child is Educated - recognizes how well the academic interest of
students with disabilities is served.
Student Performance
• Category 1 Weight - 135% for students with disabilities whose score in
English/Language Arts or math in the Value Added Model "exceeded
expected achievement" or whose Louisiana Alternative Assessment 1
(LAA1) or Louisiana Alternative Assessment 2 (LAA2) test results improved one or more achievement levels.
• Category 2 Weight - 175% for students with disabilities whose score in
English/Language Arts or math in the Value Added Model "significantly
exceeded expected achievement".
Graduation Rate
• Weight of 150% for students with disabilities who graduate within four or
five years of entering high school.
Continued Services After Declassification
• Weight of 150% to recognize the costs to school districts associated with
students declassified from special education but still requiring special
education services. (Does not include students identified as
developmentally delayed or speech articulation impairment.)
Solutions Prior to Referral - recognizes district academic interventions prior to
student referral for special education services.
• Weight of 12% if the change in the special education referral rate is greater
than or equal to -2.0 percent.
• Weight of 6% if the change in the special education referral rate is
between -1.99 and 0 percent.
• Weight of 3% if the change in the special education referral rate is
between .01 and 1.0 percent.
• No weight is provided if the change in the special education referral rate is
above 1.0 percent.
(7)Revises the existing weight of 60% for Special Education/Gifted and Talented students
and provides instead for two levels of gifted and talented weights, as follows:
• Weight of 60% for students in grades Preschool through eight identified as
Gifted and Talented.
• Weight of 30% for students in grades 9 - 12 identified as Gifted and
Talented.
(8)Establishes a new "High Standards Weight" of 30%, based upon student performance, to
recognize the cost of providing advanced course work, as follows:
• Students who by the 8th grade score excellent on Algebra I End Of Course
(EOC) tests. 
• Students who by the 9th grade score excellent on Geometry End Of Course
(EOC) tests or score a 3 or higher on an Advanced Placement (AP) exam. 
• Students who by the 10th grade score 3 or higher on an Advanced
Placement (AP) exam. 
• Students who by the 11th grade score a 3 or higher on an Advanced
Placement (AP) exam or a 4 or higher on an International Baccalaureate
(IB) Course. Proposed formula provides that the revisions to the Special Education and Gifted and Talented
weights and the addition of the High Standards Weight will be piloted in FY 2013-14, as follows:
• The financial impact of incorporating these weights will be determined by
comparing the FY 2012-13 formula as originally adopted to the same
formula utilizing the revised weights.
• Increases or decreases experienced as a result of these weights will be
implemented at a rate of 10% of the true impact and will be applied to the
final FY 2013-14 total state cost allocation for each school or school
system included in the MFP formula.
(9)Maintains the Economy of Scale curvilinear weight of 20% for school systems with a
student membership of less than 7,500.
(10)Retains base per pupil funding amount of $3,855.
Proposed formula provides that Total MFP Educational Cost is equal to the Total Weighted
Membership Count multiplied by the State and Local Base Cost Per Pupil.
Present formula provides that if no annual increase is provided in the formula and the formula
previously adopted remains in effect, BESE must annually adjust the state and local per pupil
amount, with approval from the Joint Legislative Committee on the Budget (JLCB). Further
provides that if the JLCB does not approve the rate established by BESE, then an annual growth
adjustment of 2.75% shall be automatically applied to the state and local base per pupil amount.
Proposed formula deletes these provisions and instead provides that BESE shall reconsider the
state and local base cost per pupil on an annual basis.
Compared to present formula, Level 1 of proposed formula determines the proportion of
the costs supported by the state and local school districts, as follows:
(1)Retains provisions that the calculation of the local school system share of the total MFP
cost includes a property tax revenue contribution, a sales tax revenue contribution, and an
other revenue contribution, as follows:
(a)Local Property Revenue Contribution is calculated by multiplying the State
Computed Property Tax Millage (debt and non-debt) by each school system's Net
Assessed Property Value for the latest available fiscal year including Tax
Increment Financing (TIF) areas.  If a district's net assessed property value has
increased equal to or greater than 10% over the prior year net assessed property
value, then the growth in the net assessed property value will be capped at 10%. 
This cap will be applied on a year-to-year basis comparing the current year net
assessed property value to the prior year uncapped net assessed property value.
The computed property tax millage is calculated annually at the rate necessary to
maintain the 65% to 35% state to local share. (b)Local Sales Tax Revenue Contribution is calculated by dividing the district's
actual sales tax revenue collected (including debt service) by the district's sales tax
rate that was applicable to create a sales tax base.  If a local school system's sales
tax goes into effect during the fiscal year, the tax rate is prorated to an annual rate
applicable for the total revenue generated.  If a district's computed sales tax base
increased equal to or greater than 15% over the computed sales tax base calculated
in the prior year formula, then the growth in the computed sales tax base will be
capped at 15% over the amount used in the prior year formula.  This cap will be
applied on a year-to-year basis comparing the current year sales tax base to the
prior year uncapped sales tax base.  Each district's sales tax base is then multiplied
by the state's projected yield of the sales tax rate. The computed sales tax rate is
calculated annually at the rate necessary to maintain the 65% to 35% state to local
share.
(c)Other Revenue Contribution is calculated by combining state revenue in lieu of
taxes, federal revenue in lieu of taxes, and 50% of earnings on property.
(d)Retains provisions specifying that the Local Cost Allocation equals the sum of
adding the property tax contribution, the sales tax contribution, and the other
revenue contribution.
(2)Retains provisions specifying that the State Cost Allocation is calculated by subtracting
the Local Cost Allocation from the total state and local cost as determined in Level 1.
(3)Retains provisions specifying that in no event shall the state share of the total Level 1
costs be less than 25% for any district.
B.  Level 2 - Incentive for Local Effort
(1)Retains present formula provisions to provide rewards to school districts that contribute a
greater proportion of local revenue towards the cost of education by increasing local
property and sales tax revenues; as follows:
(2)Eligible Local Revenue is equal to prior year local revenues collected for educational
purposes - total sales tax, plus total property tax, plus state and federal revenue in lieu of
taxes, plus 50% of earnings on property.
(3)Local Revenue Eligible for Reward is equal to eligible local revenue minus local share
cost of allocation.
(4)Limit on Revenue Eligible for Reward is equal to the total state and local cost multiplied
by 34%.
(5)Continues provision that the Level 2 Reward Factor determines the amount of local
support required in Level 2. Establishes the Level 1 Reward Factor at 1.72% and provides that BESE may reset this factor on an annual basis.
C.  Level 3 - Supplementary Funding 
Present formula designates Level 3 as Legislative Enhancements and included continuing pay
raises for certificated and non-certificated support workers, funding for foreign language
associate teachers, hold harmless funding for certain school districts, and funding for increasing
mandated costs in health insurance, retirement, and fuel. Proposed formula moves funding for
foreign language associate teachers to the new Level 4 created in the formula, but retains all other
Level 3 components included in present formula.
Continuation of Funding for Pay Raises:
(1)Continues supplemental pay raises for certificated personnel initiated in 2001-02, 2006-
07, 2007-08, and 2008-09 as a per pupil amount.
(2)Continues supplemental pay raises for non-certificated support workers initiated in 2002-
03, 2006-07, and 2007-08 as a per pupil amount.
Hold Harmless Enhancement
(1)Continues the 10-year phase-out of hold harmless funding for Concordia, East Baton
Rouge, Evangeline, Iberville, Jefferson, Plaquemines, St. Bernard, St. James, and West
Feliciana parishes, beginning with a 10% reduction of the revised "over funded" amount
in FY 07-08. Additionally provides that this provision remains in effect within the
formula for FY 2013-14.
(2)Retains provision that a Hold Harmless district may choose to reduce the remaining
balance by an amount greater than 10%, provided such request is made by June 30
th
 each
year.
(3)Present formula provides that the annual 10% reduction amount will be repurposed and
utilized as rewards for student progress. Further provides that reward schools shall
include high performing schools and schools achieving significant student progress, as
defined by BESE.
Proposed formula deletes these provisions and instead provides for these funds to be used
for monetary rewards to Top Gains schools in Level 4 of proposed formula.
Support for Increasing Mandated Costs in Health Insurance, Retirement, and Fuel
Proposed formula continues present formula provision that local school systems shall receive a
per pupil funding amount of $100 to support increasing mandated costs involving health
insurance, retirement, and fuel. Proposed formula provides that Total Level 3 Supplementary Funding is equal to continuation
pay raises, plus hold harmless enhancement, plus support for increasing mandated costs in health
insurance, retirement, and fuel.
D.  Level 4 - School Level Funding
Proposed formula creates a new Level 4, as follows:
Foreign Language Associate Enhancement
(Present formula includes funding for foreign language associate teachers in Level 3.)
Compared to present formula, proposed formula provides as follows with regard to foreign
language associate teachers:
(1)Continues the supplemental allocation of $20,000 per teacher from BESE to local school
systems that employ a Foreign Language Associate or a graduate of the Escadrille
Louisiane program , not to exceed a total of 300 teachers.
(2)Retains requirement that such teachers be paid by the employing school board at least the
state average classroom teacher salary (without PIP) by years of experience and degree
beginning with year three. Proposed formula additionally provides that the $20,000
supplemental allocation must be allocated to the school where the teacher is employed
and the funds used to support the total cost of the teacher's salary.
(3)Retains requirement that first year teachers be paid an installment incentive of an
additional $6,000 and that second and third year teachers shall receive a retention
incentive of an additional $4,000. Specifies that these amounts will be provided by the
employing school district.
Top Gains Schools
Present formula provides for rewards for student progress. Proposed formula places this program
in Level 4 to provide monetary rewards to Top Gains schools, as follows:
(1)Provides that the state designates schools that achieve their growth target as a Top Gains
school if they are not in subgroup component failure and are not identified as failing No
Child Left Behind (NCLB) subgroup performance for more than one year.
(2)Provides that Tops Gains schools are eligible for monetary rewards that can be used for
any educational purpose within the school.
(3)Provides that the annual 10% reduction to the remaining Hold Harmless amount for FY
2012-13 and FY 2013-14 will be utilized to support monetary rewards to Top Gains
schools in FY 2013-14. (4)Provides that Top Gains schools shall include high performing schools and schools
achieving significant progress as defined annually by BESE.
Proposed formula provides that Total Level 4 School Level Funding is equal to the Foreign
Language Associate Program salary and stipends plus Tops Gains school rewards.
TOTAL MFP ALLOCATION
Proposed formula provides that Total MFP Allocation is equal to the combined cost allocations
in Levels 1, 2, 3, and 4 of the proposed formula.
II.  ALLOCATION PROCEDURES
A.  Preliminary and Final Allocations
Proposed formula retains provisions of present formula relative to the computation of
preliminary and final MFP allocations, as follows:
(1)BESE determines no later than March 15 each year for the upcoming fiscal year
preliminary allocations of the MFP formula for city, parish, and other local public school
systems, the RSD, LSU and SU laboratory schools, OJJ , LSMSA, NOCCA, Type 2
charter schools, SSD, and LSDVI using the latest available data.  Upon adoption by
BESE of such preliminary allocations for the ensuing fiscal year, the superintendent
submits the MFP funding requirements to the Joint Legislative Committee on the Budget
and to the House and Senate committees on education.
(2)Upon legislative approval of the MFP formula resolution for the upcoming fiscal year,
BESE determines final allocations for local school systems (including the RSD, LSU and
SU laboratory schools, OJJ schools, LSMSA, NOCCA, Type 2 charter schools, SSD, and
LSDVI), using latest available data, no later than June 30.
B.  Payment Adjustments
Proposed formula retains present formula provisions that allow city, parish, and other local
public school systems, the RSD, LSU and SU laboratory schools, OJJ , LSMSA, NOCCA, Type
2 charter schools, SSD, and LSDVI with documented student growth prior to actual mid-year
student counts in October and February to request a temporary change to the final MFP
allocation. If granted by the state superintendent of education, the adjusted allocation will remain
in effect until the actual October or February mid-year student count. After the actual counts, the
amounts will be reconciled and payments adjusted accordingly.
C.  Mid-Year Allocation Adjustments
Proposed formula retains present formula provisions, as follows: (1)If a school/school district's current year Oct. 1 student count is more or less than the
previous year's Feb. 1 membership, a mid-year adjustment to per pupil funding shall be
made for each student gained or lost based on the final MFP allocation.
(2)If a school/school district's current Feb. 1 student count is more or less than the current
year's Oct. 1 membership, a second mid-year adjustment to per pupil funding shall be
made for each student gained or lost based on one-half the final MFP allocation.
(3)Districts and schools may request the state superintendent to make estimated monthly
payments based on documented mid-year growth prior to the Oct. 1 count and prior to the
Feb 1 count.
(4)If the RSD, the district of prior jurisdiction, and local education agencies have an increase
or decrease in current year Oct. 1 membership above the prior year Feb. 1 number
included in the final MFP allocation individually, such entities shall receive a mid-year
adjustment of MFP funding based upon the number of students identified above or below
the membership number used in the final MFP allocation.
(5)If the RSD Oct. 1 membership count qualifies for a mid-year adjustment to state funds, a
mid-year adjustment to local per pupil funding also shall be made for each additional
student gained or lost based on the local per pupil amount of the district of prior
jurisdiction times the increased number of students.  For Feb. 1 increases, one-half of the
local per pupil amount will be transferred.
(6)For newly opened school districts or local education agencies, in the first year of
operation, a special mid-year adjustment will be made to finalize their MFP formula
allocations using Oct. 1 data.  This special mid-year adjustment will replace the Oct. mid-
year adjustment.  The newly opened school districts or local education agencies will
qualify for the Feb. 1 mid-year adjustment.
Proposed formula provides that October and February mid-year adjustments will be combined
and applied in the March through June payments.
III.  FUNDING GUIDELINES
A.  FUNDING FOR THE RECOVERY SCHOOL DISTRICT
Continues RSD local revenue calculations contained in present formula as follows:
State Cost Allocation:
(1)The student membership and weighted student counts of schools transferred to the RSD
shall be included in the membership and weighted counts of the jurisdiction from which
the school was transferred. (2)Once all final calculations have been made, the final state cost allocation per pupil
amount for the city or parish school district which counted the RSD students will be
multiplied by the February 1, RSD student membership count to equal the RSD state cost
allocation.
(3)The RSD state cost allocation is converted to a monthly amount that will be reduced from
the monthly MFP allocation of the district of prior jurisdiction and transferred to the
RSD.
Local Cost Allocation:
(1)The RSD also receives an applicable local revenue per student allocation determined by
dividing the projected local revenues from the district of prior jurisdiction by total RSD
student membership count for the district of prior jurisdiction.
(2)Local revenue is defined to include revenue from the following sources, excluding any
portion specifically dedicated by the legislature or voter approval to capital outlay or debt
service:
a. Sales and use taxes, less collection fees.
b. Ad valorem taxes, less collection fees.
c. Earnings from 16
th
 Section lands.
(3)Provides that exclusion of any portion of local revenues specifically dedicated by the
legislature or by voter approval to capital outlay or debt service, are applicable only to a
charter school housed in a facility or facilities owned by the district in which the charter
school is located.
(4)Projected local revenue is divided by the total school district membership count,
including RSD membership count plus the student membership count of the district of
prior jurisdiction. Type 2 charters within the district of prior jurisdiction share in the local
revenues. Type 2 charter school student membership counts will be added to the RSD and
the district of prior jurisdiction student membership counts.
(5)Once the local amount is determined it is adjusted to a monthly amount that is transferred
from the MFP monthly allocation of the local school board of prior jurisdiction to the
RSD.
(6)A final reconciliation will occur based upon the receipt of the annual audited financial
statements of the district of prior jurisdiction.  If an increase or decrease in local revenue
collections exists, the state superintendent may establish a payment schedule.
(7)Except for administrative costs, monies appropriated to the RSD attributable to transfer of a school from a local school board shall be expended solely on the operation of the
transferred schools.
B.  FUNDING FOR LSU AND SU LAB SCHOOLS
Present formula provides that each student enrolled at LSU or SU lab schools shall be provided
for and funded from the MFP a per pupil amount equal to the amount allocated per student for
the state share of the MFP.
Proposed formula provides that each student in the prior year February 1 student membership
count at the LSU and SU Lab Schools shall be funded at the average state cost allocation per
pupil.
Proposed formula retains present formula requirement that MFP funds appropriated to LSU and
SU lab schools shall be allocated to the institution of higher education operating such schools
which shall ensure the equitable expenditure of such funds to operate the schools.
C.  FUNDING FOR TYPE 2 CHARTER SCHOOLS
Retains present formula provisions regarding the funding for Type 2 charter schools, as follows:
(1)Type 2 charter schools shall annually be appropriated funds as determined by applying the
formula contained in R.S. 17:3995, except that the local share allocation will be funded
with a transfer of the MFP monthly amount representing the local share allocation from
the city, parish, or local public school board in which the attending students reside.
Specifies that the local school board that has local taxing authority shall provide the local
support for the students.
(2)Virtual charter schools may receive a lesser percentage of the state and local amount
calculated pursuant to R.S. 17:3995, as approved by BESE.
(3)The local share allocation for any student that resides on a military base shall be funded
by the state.
(4)Where student attendance is from multiple school districts, the Dept. of Education shall
determine the local share based on students reported by the schools.
(5)Student membership count of Type 2 charter schools shall be included in the membership
count of the local school board in which the school is located to determine the local share.
D.  FUNDING FOR THE OFFICE OF JUVENILE JUSTICE (OJJ) SCHOOLS AND 
STUDENTS
Continues present formula provisions relative to funding for OJJ schools as follows: (1)Any elementary or secondary school operated by OJJ shall be considered a public school
and annually appropriated funds as determined in the MFP formula.
(2)Each student counted in the prior year average daily membership shall be provided for
and funded from the MFP a state cost allocation per pupil amount equal to the amount
allocated per student for the state cost allocation of the district where the student resided
prior to adjudication.
a. The state cost allocation per pupil shall be adjusted based on a factor determined
by DOE to provide for the differential in the number of educational days provided
to students in OJJ custody.
b. The state cost allocation per pupil shall also be adjusted to recognize the increased
number of special education students in OJJ schools relative to the state average
special education student population.
(3)Each student counted in the prior year average daily membership shall be provided for
and funded from the MFP a local cost allocation per pupil amount equal to the amount
allocated per student for the district where the student resided prior to adjudication.
a. For purposes of the local cost allocation per pupil amount, the average daily
membership of the OJJ shall be included in the membership counts of the local
school board in which the student resided prior to adjudication to OJJ.
b. The local cost allocation per pupil shall be funded with a transfer of the MFP
monthly amount representing the local cost allocation per pupil from the local
school board in which the attending students resided prior to adjudication to OJJ.
E.  FUNDING FOR SPECIAL SCHOOL DISTRICT (SSD), LOUISIANA SCHOOL FOR
THE DEAF AND VISUALLY IMPAIRED (LSDVI), LOUISIANA SCHOOL FOR MATH,
SCIENCE, AND THE ARTS (LSMSA), AND NEW ORLEANS CENTER FOR
CREATIVE ARTS (NOCCA)
Continues present formula provisions relative to funding for SSD, LSDVI, LSMSA AND
NOCCA as follows:
(1)Funds shall be allocated based on the state and local cost allocation for the city or parish
school board where the attending students reside.
(2)The local cost allocation will be funded with a transfer of the MFP monthly amount
representing the local cost allocation for the school district in which the student resides.
Further provides that where student attendance is from multiple school districts, the Dept.
of Education shall determine the local share based on students reported by the schools. (3)Specifies that requirements in the formula relative to using 50% of increased funds for
pay raises for certificated personnel also apply to these schools.
(4)For districts that share local revenue, allocations will be completed before the calculation
of local revenues.
(5)Student membership and weighted student counts shall be included in the membership
and weighted counts of the local school board where the student resides using actual prior
year Feb. 1 enrollment data.
CHOICE SYSTEM
Course Choice Program
Proposed formula deletes all present formula provisions relative to eligible educational service
providers and the course choice program, including student eligibility, the cost of courses, and
allocation of MFP funding.
Proposed formula instead provides that authorized educational service providers are those
entities approved by the state to provide educational courses to students statewide.  Specifies that
this program shall be administered by applicable laws.
Student Scholarships for Educational Excellence Program (SSEEP)
Proposed law retains present formula provisions as follows:
(1)BESE will adopt an annual maximum tuition rate increase for participating nonpublic
schools by establishing a percentage of the MFP per pupil in the school district where the
nonpublic school is located and such school may not increase its annual tuition for
scholarship students by an amount that exceeds that percentage.
(2)Requires BESE to measure the rate at which all schools serving scholarship students
admit and serve students with special education needs.
(3)Allows BESE to establish a lower rate of funding for schools not meeting a minimum
threshold of special education enrollment as established by BESE.
Proposed formula specifies that this program shall be administered by applicable laws.
Proposed formula deletes all other present formula provisions relative to SSEEP, including
student eligibility, scholarship amounts, criteria for participating public schools, and MFP
allocations.
Proposed formula provides that in the event that the 19th Judicial District Court judgment in LFT
vs. State, et al (consolidated with LSBA, et al v State, et al, Docket Number 612,733, 613,142; and 613,320) is not reversed by the Louisiana Supreme Court, the funding for the Student
Scholarships for Educational Excellence Program (SSEEP) and Course Choice Program included
the FY 2013-14 Minimum Foundation Program (MFP) formula will not be in contradiction to the
District Court judgment.
Proposed formula deletes present formula provisions relative to the Early High School
Graduation Program.
IV.  ADJUSTMENTS FOR AUDIT FINDINGS AND DATA REVISIONS
Continues present formula provisions as follows:
Provides that review and/or audit of a district's data may cause changes in final statistical
information and that any necessary adjustments in a district's MFP allocation resulting from such
audit findings will be made in the following school year.
REQUIRED EXPENDITURE AMOUNTS
Proposed formula deletes present formula provisions relative to required expenditures, as
follows:
(1)Required Pay Raise for Certificated Personnel
Deletes requirement that 50% of increased funds over the prior year shall only be used to
supplement full-time certificated salaries and retirement benefits for school systems, the RSD,
LSU/SU lab schools, OJJ, SSD, LSMSA, NOCCA, and Type 2 charter schools with an average
teacher salary below the SREB average teacher salary.
(2)70% Local General Fund Required Instructional Expenditure at the School
Building Level
Deletes requirement that 70% of local school system general fund expenditures must be in the
areas of instruction and school administration at the school building level and additionally
provides as follows for a local school district that fails to meet the 70% instructional expenditure
requirement and that specifies consequences for districts that fail to meet this requirement.
ACCOUNTABILITY PROVISIONS
Deletes the following present formula provisions relative to accountability as follows:
(1)Each school recognized by DOE will be included in a MFP Accountability Report
containing specific data and submitted to the House and Senate education committees by
June 30 of each year.
(2)Accountability for all weight factors: at-risk, career and technical education, special education other exceptionalities, and special education gifted and talented.
(3)Annual report to DOE detailing the types of activities for which these funds were
expended to serve the needs of the weighted students. 
STUDY OF FUNDING FOR PUBLIC EDUCATION
Proposed formula deletes present formula provisions directing BESE to encourage school
districts to explore utilizing student-based budgeting as a tool to improve student achievement.